Delivery charges
78.It is usually possible to identify delivery charges as a directly attributable expense in relation to the infringing business. Abbott said that there was separate invoicing for delivery. However, late submissions from Design & Display stated that this was only the case in a handful of sales with special requirements. I am persuaded that it would be cumbersome and therefore disproportionately costly to treat delivery charges as a cost directly attributable to infringement. They must be treated as part of the general overheads.
- HIS HONOUR JUDGE HACON
- Defendants
- Introduction
- The background facts
- Profits due to Abbott on Design & Display’s sale of panels
- The law
- The first remitted issue: What proportion of sales of slatted panel sold together with infringing inserts should be included in the account of profits?
- Deductible overheads
- Second remitted issue: what deductions (if any) for general overheads may Design & Display make?
- Level of overheads
- Level of sales
- Whether overheads should be apportioned by reference to the entire business
- Whether apportionment should be by reference to revenue or volume
- Payments to directors
- Rent
- Delivery charges
- Conclusion